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Studies on the development of the accountancy profession in the ex-colony countries have recently adopted theoretical and methodological frameworks that linked such development with the socio-historical context of these countries as former colonies or dependants of the more developed countries. More specifically, they associate the emergence and development of the accountancy profession in these countries with the historical and contemporary global expansion of capitalism.
However, there is still a need for further research. First, how global expansion of capitalism penetrates is different across different country settings. Hence, this process would be best understood by incorporating the socio-political, economic and historical specificity of the given country. Second, previous studies emphasize the internal dialectic contradictions of capitalism in analysing the changes and dynamics of the profession in ex-colony countries. Recent literature, however, has introduced methodologies that recognize the need to acknowledge the existence of any rivalling structures as possible external sources of the dialectic progress of capitalist expansion. In regard to this, the socio-political and historical context of Indonesia may offer a case of how the interactions between global expansion of capitalism and existing rivalling structures may shape the development of the accountancy profession. The need for further research is amplified by the fact that previous studies on the Indonesian accountancy profession have generally ignored the influence of these wider socio-political factors.
The primary aim of this study is thus to investigate how the accountancy profession has emerged and developed in Indonesia over the last five decades. To achieve its objectives, this research draws insights from the tradition of the globalization theory as a critique to global expansion of capitalism and Robert Cox historical structure methodology. The central argument of this thesis is that the development of the Indonesian accountancy profession followed the changes in the country¿s system of political economy, which in turn has been heavily influenced by the relationship between ex-colony countries with their former colonizers within the context of the capitalistic world order. In other words, this study accepts the contention that the spread of the Western-style accountancy profession across the globe, including Indonesia, was the consequence of global expansion of capitalism. However, the working and the extent of such influence is also shaped by alternative social structure(s) existing at the global level and/or emanating from the complexities of the Indonesian historical and societal context.
To substantiate this argument, the study uses document analysis to understand the development of the Indonesian accountancy profession during the three main periods in its history. In the first period (1954 ¿ 1966), the analysis shows that the Westernization of the accounting profession was compromised by Indonesian nationalism, ideological division amongst the Indonesian leaders and the Cold War. In the second period (1967 ¿ 1997), the process was compromised by the oligarchic capitalism of the New Order political regime. The Westernization of the profession could only reach full speed after the 1997 Asian financial crisis, which has undermined the politico-business coalitions under the New Order that had prevented Indonesia from fully integrating into the global capitalist economic order.

Not named; Van Bon, Hendrikus Johannes(University of BradfordDepartment of School of Management, 2013-12-18)

Professionals take centre stage in the delivery of professional services and the role of account management has received little research attention. This thesis concerns the value of account management in professional service relationships in the audit, tax and management consultancy industry, contextualising the nature and value of account management through client and professional perspectives. It addresses the challenges of embedding the account management role in the firm as a role of the professional or a separate function. The aim of this thesis is to conceptualise a value framework for account management.
Based on the principles of grounded theory, the method comprises 29 interviews with professionals, account managers and clients. Embracing an emergent, iterative process, the lenses used to reflect on these interviews include service dominant logic, relationships, the nature of professions and professionals along with client value and notions of organisational change.
The emergent perceived value framework comprises five themes. Apart from the theme ¿perceived value of account management¿, the other themes can be conceptualised at three levels:
¿ external environment;
¿ firm¿s organisation and the professional-client relationships;
¿ and account management.
Furthermore, the results indicate that professional service firms have difficulty in structuring and formalising account management implying a considerable organisational culture change management agenda. The role for account management varies between an integrated account management role performed by the professional in strategic services and by full-time dedicated account managers in more commoditised services and competitive environments. Well-embedded account management provides competitive advantage and differentiates the professional service firm.

This thesis is concerned with accounting for the brand
management function. Two distinct perspectives are taken: the
first derives from aspects of organisational and behavioural
accounting research, and the second concerns organisational
implications of brand valuation.
Both perspectives were initially approached by means of
exploratory interviews and a literature review. Hypotheses
pertaining to the first perspective were analysed via survey
data collected in nine strongly-branded, fast-moving consumer
goods (FMCG) companies.
Propositions concerned with the implications of brand valuation
were developed and used as the basis for measuring attitudes to
brand valuation. A questionnaire concerned with brand valuation
attitudes was administered to senior-ranking officials in
strongly-branded, FMCG companies.
The final methodological phase, for both perspectives, involved
a case study conducted in a strongly-branded, FMCG company.
Significant findings arising from this study include:
1) Managers who see their company as being short-termist,
hold more positive attitudes to brand valuation.
2) Marketing-orientated managers are more favourably
disposed to brand valuation than accounting-orientated managers.
3) Organisational benefits arising from brand valuation are
more strategically, than operationally, orientated.
4) Brand manager budget participation is significantly
negatively-related to job-related tension, and positivelyrelated
to trust in superior and attitude to reliance on
accounting performance measures.
5) Budget participation is more effective in reducing jobrelated
tension in situations of high, compared to low, task
uncertainty situations.
6) Reliance on a brand manager's accounting performance is
positively related to brand manager performance and motivation,
and negatively associated with job-related tension.

This research is concerned with Pakistan¿s participation in the US-led `war on terror¿
in the aftermath of the terrorist attacks of September 11th, 2001. The study seeks to
explain how Pakistan¿s state practice in the aftermath of 9/11 was normalised and
made possible. In explaining the state practice, the study draws on a constructivist
conceptual framework; which is further enhanced by incorporating key theoretical
insights from critical realism.
In the first instance, the study proposes that Pakistan¿s participation in the `war on
terror¿, seen as a set of actions and practices, was an outcome of a specific domestic
political discourse. This discourse enabled and legitimised the state¿s alliance with
the US and its abandonment of the Taliban regime. Secondly, the study is concerned
with explaining why the particular discourse emerged in the shape and form that it
did. In this context, the argument is that a depth `critical realist¿ ontological inquiry
can reveal underlying and enduring global and domestic social structural contexts,
and traces of agential influence as connected to the discourse.
Consequently, this study conceptualises Pakistan¿s actions in the context of the `war
on terror¿ as emerging from a multi-causal complex in which discourse, structure and
agency are complicit.
The study represents a departure from realist readings that emphasise a mono-causal
relationship between the US and Pakistan. Instead, this research uses a synthesis of
critical realism and constructivism to add a fresh perspective in terms of how we may
conceptualise Pakistan¿s political practice in this instance.

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